Accounting Alert — Quarterly update — June 2012
This publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered for annual and interim financial reporting periods ending on 30 June 2012. Entities can use this listing to perform a check that the new requirements have been considered as part of their close process.
The publication includes tables which outline new and revised pronouncements that either are to be applied for the first time at 30 June 2012, or which may be early adopted at that date. The information contained in the alert was updated on 12 June 2012 for developments to that date.